§ 115. Cash advance accounts. 1. The state comptroller may, upon the
request of the head of a state department or agency, authorize the
establishment of cash advance accounts for such department or agency, in
an amount he deems sufficient.

2. Cash advance accounts may be established when in the judgment of
the state comptroller an advance account is necessary and proper to
achieve the purposes of the appropriation from which the cash advance
account will be established.

3. When a cash advance account is established for the purpose of
purchasing materials, supplies or services, the account may be used to
purchase such materials, supplies or services where the amount of a
single purchase does not exceed two hundred fifty dollars, in accordance
with such rules as shall be prescribed by the comptroller. The
comptroller shall audit before payment all vouchers, together with the
supporting documents, presented to him for reimbursement to the account
and approve them in the amount allowed by him and draw his warrant in
the amount thereof.

4. The head of the department, office or agency may designate an
employee to be in charge of the cash advance account. Such designation
shall be filed with the comptroller. Any person authorized to handle the
account shall be bonded, either by an individual or blanket undertaking.

5. If, in the judgment of the comptroller, the cash advance account is
being used for purposes other than authorized in this section or
otherwise improperly operated, he shall direct the officer responsible
for such account to return the cash advanced to establish the account.

6. The comptroller at any time may require the officer responsible to
account for the moneys in the cash advance account.